https://www.taxtmi.com/caselaws?id=93703 Reopening an approved classification did not permit retrospective duty recovery, and limitation barred the levy to that extent. Beeper Alarm Unit and Pilot Lamp Holder, supplied mainly as original equipment for automobiles and designed for automotive use, fell under Heading 85.12 as automotive signalling apparatus because a specific end-use heading prevails over a general classification. Proximity Projector remained under Heading 85.43 as general purpose equipment with an individual function, since the original finding that it was not specifically designed for motor vehicles was not displaced by contrary evidence. The discussion therefore records a partial allowance of the appeal, with the retrospective demand set aside and the tariff headings applied accordingly. en-us Wed, 24 May 2000 00:00:00 +0530 Wed, 16 Nov 2011 12:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93703 Reopening an approved classification did not permit retrospective duty recovery, and limitation barred the levy to that extent. Beeper Alarm Unit and Pilot Lamp Holder, supplied mainly as original equipment for automobiles and designed for automotive use, fell under Heading 85.12 as automotive signalling apparatus because a specific end-use heading prevails over a general classification. Proximity Projector remained under Heading 85.43 as general purpose equipment with an individual function, since the original finding that it was not specifically designed for motor vehicles was not displaced by contrary evidence. The discussion therefore records a partial allowance of the appeal, with the retrospective demand set aside and the tariff headings applied accordingly. Case-Laws Central Excise Wed, 24 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93703